If the accounting procedures in the ESB were looked at by the Government it might have the effect of reducing prices. Will the Minister comment on that?

I would like if the Deputy would elaborate on the accounting procedures.

That is a separate question; it does not arise.

Is the Deputy referring to accountancy procedures or business from day to day?

I am just asking if the Minister or his Department have looked at the possibility of examining the accounting procedures with a view to reducing costs.

The question deals with the fuel variation. The Deputy would have to put down a separate question.

The Minister replied covering a broad area concerning fuel charges or ESB charges. I am asking if any scrutiny of accounting procedures might lead to a reduction in cost.

Accounting procedures are always taken into consideration and they are always reviewed by the Prices Commission. I am sorry the Deputy does not understand how the Prices Commission works.

Question No. 36.

The fact that Question No. 34 was changed to written reply shows how well the Prices Commission are working.

Question No. 34 is not before the House.

I am not castigating the National Prices Commission in any way. They are doing a fine job.

What is the Deputy doing?

I am trying to jog the Minister's memory. Will the accounting procedures of the ESB, when examined and brought up to date with a view to reducing the price of electricity, effect a reduction? This is from the Fianna Fáil manifesto.

The Chair has called Question No. 36.

Are the other side of the House licking their wounds?

The Minister should not mention licking wounds with a 20.2 per cent inflation rate this morning, 7.4 per cent in the last three months.

The Chair has called Question No. 36.